PARLIAMENTARY WRITTEN QUESTION
Holiday Accommodation: Business Rates (22 February 2021)

To ask the Secretary of State for Housing, Communities and Local Government, what guidance his Department has issued to local authorities in respect of ensuring compliance with the commercial letting requirements for self-catering accommodation registers for non-domestic rates.

Asked by:
James Wild (Conservative)

Holiday lets are currently assessed for business rates if the owner intends to let the property commercially for short periods totalling 140 days or more per year. The Valuation Office Agency is responsible for assessing properties for local tax purposes and maintaining accurate ratings lists. Local billing authorities have a duty to inform the Valuation Office Agency if they become aware of any information which would assist the agency in carrying out its valuation duties.

Answered by:
Luke Hall (Conservative)
1 March 2021